To amend the Internet Tax Freedom Act to make permanent the moratorium on taxes on internet access and on multiple and discriminatory taxes on electronic commerce.

Amends the Internet Tax Freedom Act to make permanent the ban on state taxation of Internet access and on multiple or discriminatory taxes on electronic commerce. Allows states which imposed and enforced certain taxes on Internet access prior to October 1, 1998, to retain such taxes if they enact statutes prior to November 1, 2007, (November 1, 2006, in the case of a telecommunications service tax) expressly providing for the continued application of such taxes to Internet access.